HSN code 68029900 is the 8-digit tariff item for other stone, under heading 6802 and sub-heading 680299 (Chapter 68). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 68029900 at a glance
| Tariff item (8 digits) | 68029900 |
|---|---|
| Heading (4 digits) | 6802: Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) |
| Sub-heading (6 digits) | 680299: Other stone |
| Chapter | 68: Articles of stone, plaster, cement, asbestos, mica or similar materials |
| Description | Other stone |
| GST rate | 5% or 18%, by description |
The rate for 68029900 depends on the exact description of the goods in each entry. 18% under 9/2025-CT(R), Schedule II, S. No. 218 for "Worked monumental or building stone (except slate) and articles thereof, other than..."; 5% under 9/2025-CT(R), Schedule I, S. No. 176 for "Ecaussine and other calcareous monumental or building stone (other than marble and..."; 5% under 9/2025-CT(R), Schedule I, S. No. 401 for "Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 68029900 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 6802 | Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and power, of natural stone (including slate) [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone][except the items covered in Sl. No. 176 in Schedule I] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 218 |
| 2515 [Except 2515 12 20, 2515 12 90] or 6802 | Ecaussine and other calcareous monumental or building stone (other than marble and travertine), alabaster, other than mirror polished stone which is ready to use | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 176 |
| 6802 | Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 401 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 68029900 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 68029900
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (6802) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (680299) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (68029900), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 6802
- HSN 68021000: Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of... (5% or 18%)
- HSN 68022110: Marble blocks or tiles (marble, travertine and alabaster) (nil, 5% or 18%)
- HSN 68022120: Marble monumental stone (marble, travertine and alabaster) (nil, 5% or 18%)
- HSN 68022190: Marble, travertine and alabaster: other (nil, 5% or 18%)
- HSN 68022200: Other calcareous stone (worked monumental or building stone and articles thereof, other than goods of... (5% or 18%)
- HSN 68022310: Blocks or tiles (granite) (5% or 18%)
- HSN 68022390: Granite: other (5% or 18%)
- HSN 68022900: Other stone (5% or 18%)
- HSN 68029100: Marble, travertine and alabaster (nil, 5% or 18%)
- HSN 68029200: Other calcareous stone (5% or 18%)
- HSN 68029300: Granite (5% or 18%)
See every rate entry for the heading on the HSN 6802 page, or all Chapter 68 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).